How to calculate car tax
In recent years, with the popularity of automobile consumption, car purchase taxes and fees have become one of the focuses of consumers' attention. The calculation of automobile tax involves many aspects such as purchase tax, vehicle and vessel tax, value-added tax, etc. Different models, displacement, price and other factors will affect the final tax. This article will combine the hot topics and hot content on the Internet in the past 10 days to provide you with a detailed analysis of the calculation method of automobile tax and provide structured data reference.
1. Calculation method of car purchase tax
Purchase tax is a tax that must be paid when purchasing a new car. The calculation formula is:Purchase tax = taxable vehicle tax price × 10%. Among them, the taxable price of a taxable vehicle is usually the invoice price (excluding value-added tax) or the lowest taxable price approved by the tax authority.
| vehicle type | Taxable price (10,000 yuan) | Purchase tax (10,000 yuan) |
|---|---|---|
| Fuel vehicle (100,000 yuan) | 10 ÷ (1 + 13%) ≈ 8.85 | 8.85×10%≈0.885 |
| New energy vehicles (exempt) | exempt from tax | 0 |
Note: New energy vehicles (pure electric, plug-in hybrid, etc.) are currently exempt from purchase tax, and the policy will continue until the end of 2023.
2. Vehicle and vessel tax standards
Vehicle and vessel tax is collected annually, and the fees vary greatly depending on the displacement. The following are the vehicle and vessel tax standards for 2023:
| Displacement(L) | Annual tax amount (yuan) |
|---|---|
| 1.0 and below | 60-360 |
| 1.0-1.6 | 300-540 |
| 1.6-2.0 | 360-660 |
| 2.0-2.5 | 660-1200 |
| 2.5-3.0 | 1200-2400 |
| 3.0-4.0 | 2400-3600 |
| 4.0 or above | 3600-5400 |
3. Value-added tax and imported car tariffs
When purchasing a domestically produced car, VAT is included in the car price (tax rate 13%). Imported cars also need to pay customs duties and consumption tax:
| tax type | tax rate | Description |
|---|---|---|
| tariff | 15% | Adjust according to origin policy |
| consumption tax | 1%-40% | Levy based on displacement tiers |
| value added tax | 13% | flat tax rate |
4. Other expenses
In addition to the above taxes and fees, you also need to pay the following fees when purchasing a car:
| Fee type | Amount (yuan) |
|---|---|
| Compulsory traffic insurance | 950 (for household use with less than 6 seats) |
| Listing fee | 200-1000 (regional differences) |
| commercial insurance | 3%-5% of the ride price |
5. Answers to hot questions
1.Are new energy vehicles permanently exempt from tax?The current policy extends until the end of 2023 and may be adjusted later.
2.How is the used car transaction tax calculated?It is levied at 0.5% of the transaction price and is borne by the buyer.
3.What are the tax deduction rules for corporate car purchases?The 13% value-added tax can be deducted, but it must meet the business purpose.
Summary
The calculation of car tax requires comprehensive factors such as purchase tax, vehicle and vessel tax, and insurance. Consumers should fully understand the policy and plan their budget reasonably before buying a car. The structured data provided in this article can help you quickly estimate costs and avoid hidden costs.
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